Source: Maxpress - São Paulo / SP - BUSINESS - 14/06/2010

The adjustment period for new companies required to issue an electronic invoice is coming to an end. A survey carried out by ENCAT has already found that many companies are not yet issuing the NF-e, given that it has already drawn the attention of States and may bring risks of fiscal exposure for organizations. Experts Jorge Campos and Cesar Moraes, from Aliz Inteligência Sustentável, point out which are the biggest points of attention. Find out about the new FCONT validator program and the new rectification date.

ELECTRONIC FISCAL NOTE: THE TIME IS COMING
We are reaching the second wave of companies obliged to issue the NF-e with delivery date scheduled for July 1, 2010. At the time, more than 80 new segments are added to the current issuers. In addition to paying attention to the deadline, there is a new concern: in a balance sheet carried out in April, ENCAT (National Meeting of State Tax Coordinators and Administrators) found that many companies in the 239 new segments are not yet issuing NF-e.

According to the fiscal and tax specialist Jorge Campos, the States are preparing an avalanche of assessments for companies that are not in compliance or that are not aware of the repercussion of joint and several liability. “As a rule, organizations that have purchased products from companies that are required to issue NF-e, but that are not yet in compliance, can also be assessed, because model 1 or 1 / A documents are considered to be inhumane”, warns Campos.

There is also a doubt about which NF-e model should be used alongside

July 1st. As the new model can be adopted from October, some companies have not yet decided whether to start running the NF-e in the previous version or if they are already starting to process the NF-e in the new model.

The difference between them is that the new model requires companies to mature in compliance processes, which many have not yet achieved, for example:

? Contingency entry date and time
? Justification for contingency entry
? Tax regime of the issuer
? Recipient's Email
? NCM obligation
? CT-e referenced
? Referenced tax coupon
? Referenced rural producer note
? Order and purchase item identification fields
? New specific fields for vehicles, sugarcane, fuels, medicines, etc.
? Addition of the cSitTrib field to identify ISSQN taxation
? Improving the identification of the vehicle used in transport
? Inclusion of 70 new rules for validating the NF-e calculation

One of the important items of this second generation of NF-e is the Portal de Eventos. Created so that the tax authorities can follow all the transit stages of a merchandise after its authorization, the idea is to track everything that happens with the merchandise after leaving the company. For example, if the departure date is different from the one informed when the DANFE is issued, the taxpayer must send a message via WebService to the tax authorities informing the new date.

Thus, in October 2010, another 252 new segments are expected to adapt to the new NF-e model and, in December 2010, all companies that negotiate with the federal government must issue NF-e.

FCONT: DELIVERY TIME IS JUNE 30

The Federal Revenue of Brazil has just released IN 1041 which clarifies the date of rectification of the FCONT for 31/12/2010. The delivery date, however, remains the same, that is, until June 30. The new validator program that is about to be made available presents considerable changes, already mentioned in our ALIZ Informa no. 4. The new PVA requires that the previous balances be extracted from the RFB base via RECEITANET BX, and to do so, it will be necessary to use the digital certificate of the person responsible for the CNPJ.

We list the main questions sent by readers on our blog SPED BRASIL and that are still worrying many companies:

1. I opted for RTT, however, I did not make an accounting entry that changed the criteria of Law 11.638 / 07. Am I obliged to FCONT?
2. What are the tax implications for not delivering the FCONT?
3. How and where do I check the situation of FCONT 2009 to check for errors or pending issues?
4. Who delivered the FCONT for the calendar year 2008 is required to send again in the calendar year 2009?
5. Does anyone know when the program will be released in order to rectify the FCONT that was delivered in 2008?
6. Will FCONT be mandatory in 2010 as it was in 2009 for those who opted for the RTT Scheme, or will everyone from Profit Real have to do FCONT?
7. Does the opening balance of the accounting accounts have to be the opening balance reported in the RTT? Do you need to consider RTT adjustments or not?

Another recurring issue at SPED Brasil refers to the fact that many companies made mistakes in FCONT 2008, but, instead of correcting and replacing the file as soon as possible, these companies are waiting for a statement from the IRS. It is worth remembering that the deadline for replacing the 2008 FCONT ends with the delivery of the 2009 FCONT.